MAIN APPROACHES TO DEFINING THE CONCEPT OF A GRANT

Abstract

The article examines the main issues of evolution and changes in approaches to the definition of the concept of "grant". The definition of the concept of "grant" from domestic and leading foreign dictionaries, namely: Oxford, Cambridge, Merriam-Webster and Interpretive dictionaries, is demonstrated. The definition of the concept of "grant" given by artificial intelligence is given, namely: ChatGPT. Definitions of the term "grant" from several legislative acts of Ukraine are given: ZU "On culture", ZU "On scientific and scientific and technical activity", ZU "On state support of book publishing in Ukraine", Tax Code of Ukraine. The definition of the concept of "grant" in the publicly available free multilingual online encyclopedia "Wikipedia" is demonstrated. It is emphasized that in the scientific and practical literature, the definition of the term "grant" is given in different variations depending on the direction and specificity of the publication. And in professional sources, the term "grant" is used with specific definitions related to its goals, purpose and organizational and legal form of the grantor. Generalization, systematization and classification of the main approaches to defining the concept of "grant" have been carried out. The following substantive and meaningful groups of approaches are distinguished, namely: from the position of the grantee, from the position of the grantor, and from the position of the form, type and type of grant assistance. It is noted that the analysis of modern views on the interpretation of the concept of "grant" has shortcomings, the main of which is its non-systematic definition. The reason for this is that foreign authors, domestic scientists, compilers of dictionaries and developers of legislative acts do not take into account all the features of grant instruments. The definition of grants as resources provided in the form of property, works and services is proposed; financial resources in national or foreign currency with full or partial financing by private, corporate, public, governmental and international grant-makers on an irrevocable and free basis to representatives of authorities and local self-government, micro, small and medium-sized businesses, the public sector and private individuals for implementation target projects and measures of organizational development.